On broadcasting TV programs, sometimes a method is taken to repeatedly broadcast the contents of the TV program itself immediately before a CM (Commercial Message) at the beginning of the TV program itself after the CM. In Japanese Patent Publication JP-A-2001-309300, it is described a broadcast record and play-back device which is capable of receiving program 1 in which normal program is recorded and program 2 in which timing information of a part in which the CM and the program are duplicated is recorded. In this device, for the viewer who made a contract or pays a TV license fee, the program 2 is enabled to be decoded and in the program 1 the part in which the CM and the program are duplicated is automatically cut.